-27.5% is the change from 320 to 232
Calculation steps:
[( 232 - 320 ) ÷ 320] x 100 = -27.5%
Formula
Percentage change = [(232 - 320) / 320] x 100
Subtract the new number by the original number
232 - 320 = -88
-88 ÷ 320 = -0.275
-0.275 x 100 = -27.5%